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建筑装饰工程结算审计初探(Discussion on settlement audit of building decoration project)
建筑装饰工程结算审计初探(Discussion on settlement audit of building decoration project)
Preliminary discussion on settlement audit of building decoration project -- building decoration project is an important part of construction project. Due to the rapid development of society, the progress of science and technology, increasing peoples standard of living, as well as new materials, new technology emerging, development decoration engineering is very fast, and the current audit method of decoration project is lagging behind. In addition, the decoration project settlement audit operation is more difficult, and there are many mistakes. The audit means we have been accustomed to can not fully meet the needs of the decoration project audit. Therefore, we should strengthen the audit research of decoration engineering, correctly understand the characteristics of building decoration project, adopt the corresponding audit method, and practically determine the cost of decoration engineering. Based on the actual situation of decoration project settlement audit, this paper talks about some superficial understanding.
First, the characteristics of architectural decoration projects
1., the building decoration engineering technology is strong, the use of materials of high grade, accounting for infrastructure projects, the total cost of high proportion. According to statistics, with the improvement of the level of buildings, decoration projects accounted for 25% of the total cost of construction projects - about 60%. Decoration project investment accounts for the proportion of construction cost, which can be seen from this. Therefore, correctly calculating the cost of decoration project is of great significance to control the total cost of construction projects.
2. decoration engineering construction technology, complex process. Decoration engineering of the structure of small cross-section, multi-level changes, many processes, decoration engineering sub sub projects are more, the application is
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